A2Z TAXCORP LLP weekly GST Communique dated December 30, 2019

Recent Judgements of the Week
• HC: Grants partial ITC refund on export as Petitioner cannot suffer for system glitches
• HC: Denies relief to bidder of e-tender where tax liability transitioned from VAT to GST

Notifications, Circulars, etc.
• GSTR-9/9C due date for FY 2017-18 extended till January 31, 2020
• CBIC issues SOP for Tax Officers on Dealing with Non-Return Filers
• Due date for GSTR-1, GSTR- 3B and GSTR- 7 extended for the registered persons whose principal place of business is in the State of Assam, Manipur or Tripura
• CBIC Notifies Various Changes in CGST Rules, 2017 as Proposed in 38th GST Council Meeting
• Late fee for non-filing of FORM GSTR- 1 from July, 2017 to November, 2019 waived
• CBIC extends generation and quoting of DIN on all communications sent to taxpayers w.e.f Dec 24, 2019
• CBIC notifies further amendment restricting eligible ITC for availment per GST Council decision
• Instructions specifying constitution, functions & mandate of ‘Grievance Redressal Committee’

Important Updates
• Updated Offline Utility of GSTR – 9C is available on GSTN Portal
• GSTN issued clarification on errors occurring in filing part B (ii) of GSTR 9C

Video of the Week
• What is New GST Return Under GST || CA Bimal Jain
• Cross Charge vs ISD || CA Bimal Jain

Source: a2ztaxcorp.com

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